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Financial Management

This web page aims to provide active support to our borrowers in improving project management and understanding World Bank's requirements on Project Financial Management in all stages of the project cycle. It provides the most relevant guidelines, policies and practices in the area of Financial Management in World Bank funded projects.

As Financial Management Board of the World Bank is currently carrying out initiatives to streamline project financial management activities, we would like to advise you to visit this web page frequently.

  Vietnam Country Financial Accountability Assessment  (760kb pdf)

Financial Management Policies

  Operational Policy 10.02 
  Bank Procedures 10.02

Manuals, Guidelines and Resources for Financial Management Practices

  East Asia and Pacific Region’s Audit Manual (48kb pdf)
  Financial Accounting Reporting and Auditing Handbook (10.5mb pdf)
  Loan Administration Change Initiative Implementation Handbook (1998) (2mb pdf)
  Project Financial Management Manual (Exposure draft 1999) (97kb pdf)
  Financial Monitoring Reports (4.6mb pdf)
  Guidelines to Borrowers (November 2001) (52kb pdf)
  Sample RFP for the Audit of Projects (4.6mb pdf)

Special Guidelines for Trust Funds

  Guideline on Arrangement of Accounting Book (148kb pdf)
  Format of Financial Statements (340kb pdf)
  Audit Selection Process (304kb pdf)

Training Presentation on Financial Management

  FM training-for client (68kb pdf)
  Audit Terms of Reference (96kb pdf)
  Auditing Presentation (224kb pdf)
  Fiduciary Management for Community-Driven Development (488kb pdf)
  Audit Policies And Practices for World Bank Financed Activities (2.2mb pdf)

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